BACKGROUND Phase II cancer studies are undertaken to assess the activity of a new drug or a new treatment regimen. Activity is sometimes defined in terms of a survival probability, a binary outcome such as one-year survival that is derived from a time-to-event variable. Phase II studies are usually designed with an interim analysis so they can be stopped if early results are disappointing. Most...

This paper investigates the substitution between accrual earnings management and real of listed companies after change from four to three classifications financial assets in China. divides data A + H China into two groups for period 2015-2020, considering implementation Financial Instruments Standard as time point, impact on through OLS regression analysis suest test. The results study show tha...

According to a method of earnings management activities that administrators can manage reported earnings from the definition of real activity. In particular they can be located across time and activities in a way that accounting period to achieve a certain revenue target. Conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remar...

The research examines the impact of leverage on earnings management: a case study listed manufacturing companies in Viet Nam period 2017-2019. Leverage is measured by ratio long-term debt to total book value equity. Earnings management using accrual-based measures (AEM) and real (REM). Data comprises 45 Vietnam stock markets (HNX HOSE) that have increasing or high 2017-2019, forming 135 observa...

This study examines the impact of political connections and government ownership on accrual real earnings management. Based a Jordanian sample 310 firm-year observations, finds evidence that politically-connected firms exhibit higher level management, compared to non-politically-connected firms. suggests in Jordan opportunistically manipulate reported income obtain private gain through use acti...

In this study, we examine three issues related to the accrual and the net operating assets (NOA) anomalies. First, whether mutual funds trade on these anomalies. Second whether they are able to generate profits, net of transaction costs. Third, the reasons why such profits are not completely exploited. Prior studies provide evidence on the first issue by examining the trading behavior of instit...

Over the last 30 years, researchers have developed different approaches to measure earnings management. This study builds on prior research and combines total accrual approach distribution after management develop a more accurate of Empirical results show that this refined in is able precisely identify firms manipulated (manipulators) did not manipulate (non-manipulators). contributes literatur...

This research examines the tax aggressiveness of companies with earnings management which reduces before paying taxes. The amount profit earned will determine burden paid by company imposing a rate on profits. population listed Indonesia Stock Exchange in 2015-2019. From this total population, 103 were sampled using non-probability sampling method purposive technique. theory used is positive ac...